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E-commerce implication: Potential tax problems and challenges in Malaysia

The shift in business models to incorporate e-commerce by great expectations of future growth, have naturally attracted the attention of both private sector tax professionals and government tax authorities.With the use of internet as a medium in conducting business transactions, people are now taki...

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Main Authors: Mohd Hanefah, Mustafa, Othman, Zaleha, Hassan, Haslinda
Format: Monograph
Language:English
English
Published: Universiti Utara Malaysia 2006
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/7856/1/Mus.pdf
http://repo.uum.edu.my/7856/3/1.Hajah%20Mustafa%20Mohd%20Hanefah.pdf
http://repo.uum.edu.my/7856/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000243378
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record_format eprints
spelling my.uum.repo.78562014-07-10T00:31:45Z http://repo.uum.edu.my/7856/ E-commerce implication: Potential tax problems and challenges in Malaysia Mohd Hanefah, Mustafa Othman, Zaleha Hassan, Haslinda HJ Public Finance The shift in business models to incorporate e-commerce by great expectations of future growth, have naturally attracted the attention of both private sector tax professionals and government tax authorities.With the use of internet as a medium in conducting business transactions, people are now taking the opportunities to expand business has triggered problems to the government in taxing the transactions since there is no physical presence exist, and therefore, creates problems for tax collection.Thus, this study draws attention to the importance of taxing e-commerce transactions and investigates tax problems and challenges posed by e-commerce businesses in Malaysia.A survey approach was conducted in gathering the necessary data.The results show that tax administration is ranked as the highest tax problem posed by e-commerce business in Malaysia and there is no significant difference in the opinion of the subjects in relation to taxing of either tangible or intangible product.In addition, overall findings also reveal that occupation, business nature, and experiences do not influence the subjects' opinions towards e-commerce tax liability in regards to tax problem and legality of claiming taxes in various jurisdictions, and residence-based system appears to be the best solution to solve the problem of internet trading. Universiti Utara Malaysia 2006 Monograph NonPeerReviewed application/pdf en http://repo.uum.edu.my/7856/1/Mus.pdf application/pdf en http://repo.uum.edu.my/7856/3/1.Hajah%20Mustafa%20Mohd%20Hanefah.pdf Mohd Hanefah, Mustafa and Othman, Zaleha and Hassan, Haslinda (2006) E-commerce implication: Potential tax problems and challenges in Malaysia. Project Report. Universiti Utara Malaysia. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000243378
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
English
topic HJ Public Finance
spellingShingle HJ Public Finance
Mohd Hanefah, Mustafa
Othman, Zaleha
Hassan, Haslinda
E-commerce implication: Potential tax problems and challenges in Malaysia
description The shift in business models to incorporate e-commerce by great expectations of future growth, have naturally attracted the attention of both private sector tax professionals and government tax authorities.With the use of internet as a medium in conducting business transactions, people are now taking the opportunities to expand business has triggered problems to the government in taxing the transactions since there is no physical presence exist, and therefore, creates problems for tax collection.Thus, this study draws attention to the importance of taxing e-commerce transactions and investigates tax problems and challenges posed by e-commerce businesses in Malaysia.A survey approach was conducted in gathering the necessary data.The results show that tax administration is ranked as the highest tax problem posed by e-commerce business in Malaysia and there is no significant difference in the opinion of the subjects in relation to taxing of either tangible or intangible product.In addition, overall findings also reveal that occupation, business nature, and experiences do not influence the subjects' opinions towards e-commerce tax liability in regards to tax problem and legality of claiming taxes in various jurisdictions, and residence-based system appears to be the best solution to solve the problem of internet trading.
format Monograph
author Mohd Hanefah, Mustafa
Othman, Zaleha
Hassan, Haslinda
author_facet Mohd Hanefah, Mustafa
Othman, Zaleha
Hassan, Haslinda
author_sort Mohd Hanefah, Mustafa
title E-commerce implication: Potential tax problems and challenges in Malaysia
title_short E-commerce implication: Potential tax problems and challenges in Malaysia
title_full E-commerce implication: Potential tax problems and challenges in Malaysia
title_fullStr E-commerce implication: Potential tax problems and challenges in Malaysia
title_full_unstemmed E-commerce implication: Potential tax problems and challenges in Malaysia
title_sort e-commerce implication: potential tax problems and challenges in malaysia
publisher Universiti Utara Malaysia
publishDate 2006
url http://repo.uum.edu.my/7856/1/Mus.pdf
http://repo.uum.edu.my/7856/3/1.Hajah%20Mustafa%20Mohd%20Hanefah.pdf
http://repo.uum.edu.my/7856/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000243378
_version_ 1644279661994180608
score 13.211869

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